{"id":1769874,"date":"2026-07-17T08:43:00","date_gmt":"2026-07-17T11:43:00","guid":{"rendered":"https:\/\/blog-estrategia.mystagingwebsite.com\/blog\/?p=1769874"},"modified":"2026-07-06T20:34:24","modified_gmt":"2026-07-06T23:34:24","slug":"icms-nao-recolhido-sefaz-df","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-nao-recolhido-sefaz-df\/","title":{"rendered":"Valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1,\u00a0turma!!\u00a0O\u00a0intuito\u00a0deste\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0\u00e9\u00a0trazer\u00a0um\u00a0tema bastante\u00a0importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal do\u00a0Distrito Federal:\u00a0<strong>valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF<\/strong>\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0local.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"472\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2026\/06\/image-44.png\" alt=\"Valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF\" class=\"wp-image-1769876\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/19161007\/image-44.png 901w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/19161007\/image-44-300x157.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/19161007\/image-44-768x402.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/06\/19161007\/image-44-150x79.png 150w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><figcaption class=\"wp-element-caption\">Valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Sistematicamente,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estudar\u00a0disposi\u00e7\u00f5es\u00a0normativas sobre\u00a0valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar\u00a0observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conhecer\u00a0trechos da legisla\u00e7\u00e3o que podem cair na prova;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Concluir\u00a0com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Destarte,\u00a0tendo como refer\u00eancia\u00a0a\u00a0<a href=\"https:\/\/www.legisweb.com.br\/legislacao\/?id=123520\" target=\"_blank\" rel=\"noreferrer noopener\">Lei n\u00ba 1.254\/1996<\/a>,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"101\" class=\"wp-image-1624841\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/08\/coruja_atencao.jpg\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/coruja_atencao.jpg 628w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/coruja_atencao-300x202.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/16234956\/coruja_atencao-150x101.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 id=\"h-valor-do-icms-nao-recolhido-para-sefaz-df\" class=\"wp-block-heading\"><strong>Valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ao apurar seus tributos devidos, espera-se que o<strong>&nbsp;sujeito passivo<\/strong>&nbsp;fa\u00e7a o correto recolhimento&nbsp;daquele valor&nbsp;para os cofres p\u00fablicos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, obviamente em muitos casos essa quantia n\u00e3o \u00e9 recolhida, o que acaba fazendo com que aquela&nbsp;<strong>obriga\u00e7\u00e3o tribut\u00e1ria<\/strong>&nbsp;principal fique com status de n\u00e3o paga, isto \u00e9, h\u00e1 uma pend\u00eancia para aquele sujeito passivo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como estamos falando&nbsp;de&nbsp;tributo, \u00e9 imperativo que ele seja pago, e, por isso mesmo, o&nbsp;<strong>sujeito ativo<\/strong>&nbsp;dever\u00e1 atuar de todas as maneiras permitidas legalmente para cobrar aquela d\u00edvida.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, o n\u00e3o pagamento dentro do prazo \u00e9 um\u00a0comportamento\u00a0que deve ser combatido pela<mark style=\"background-color:rgba(0, 0, 0, 0);color:#8ed1fc\" class=\"has-inline-color\">\u00a0<strong>administra\u00e7\u00e3o p\u00fablica<\/strong>, <\/mark>at\u00e9 para desestimular que outros contribuintes venham a agir de forma\u00a0id\u00eantica\u00a0ou similar, n\u00e3o pagando seus impostos, ou pagando-os com atraso rotineiramente.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Nessa linha, penalidades costumam ser aplicadas quando fatos como esse acontecem, sancionando assim o sujeito passivo, que, evidentemente, poder\u00e1 usufruir de todo o seu<strong>\u00a0direito de defesa<\/strong>\u00a0para apresentar suas justificativas.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em se tratando de valor do ICMS\u00a0n\u00e3o recolhido para SEFAZ\/DF, temos que uma<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9b51e0\" class=\"has-inline-color\">\u00a0penalidade<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-color\">\u00a0<\/mark><\/strong>prevista em normativa \u00e9\u00a0aplica\u00e7\u00e3o\u00a0de multa sobre aquela\u00a0parte n\u00e3o paga. No Distrito Federal\u00a0os percentuais de multa previstas para incidirem sobre valores n\u00e3o pagos deste imposto s\u00e3o apenas os de:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>10%\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15%\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>25%\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50%\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100%\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Memorize esses dados&nbsp;para a sua prova, pois as bancas costumam cobrar muito estes tipos de percentuais&nbsp;de multas&nbsp;em&nbsp;<strong>concursos da \u00e1rea fiscal<\/strong>!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para cada um desses percentuais, h\u00e1 um motivo posto na norma que deve ser observado pela gest\u00e3o tribut\u00e1ria. Dessa forma, \u00e9 essencial que essa fundamenta\u00e7\u00e3o seja utilizada para motivar a aplica\u00e7\u00e3o daquela penalidade,&nbsp;garantindo&nbsp;assim que o ato sancionador&nbsp;esteja&nbsp;<strong>dentro de&nbsp;legalidade,<\/strong>&nbsp;e assim n\u00e3o eivado de v\u00edcio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o compreender os detalhes de cada um desses\u00a0percentuais, analisando o que de mais relevante consta na lei 1254\/1996 sobre valor do ICMS n\u00e3o recolhido para SEFAZ\/DF:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"105\" class=\"wp-image-1539810\" style=\"width: 150px;\" src=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2025\/03\/tome-nota.png\" alt=\"\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/02111820\/tome-nota-150x105.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Art. 65\u00ba. Sobre o valor do ICMS n\u00e3o recolhido\u00a0para SEFAZ\/DF,<strong>\u00a0no todo ou em parte<\/strong>, aplica-se, ap\u00f3s o prazo-limite para pagamento, multa nos seguintes percentuais:\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211;&nbsp;<strong>10%&nbsp;<\/strong>nas seguintes hip\u00f3teses:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>antes<\/strong>&nbsp;de iniciado procedimento fiscal relacionado com a infra\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) imposto declarado em guias de informa\u00e7\u00e3o e apura\u00e7\u00e3o ou por escritura\u00e7\u00e3o fiscal eletr\u00f4nica,&nbsp;<strong>inclusive&nbsp;<\/strong>quando se tratar de imposto retido pelo substituto tribut\u00e1rio;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211;&nbsp;<strong>15%<\/strong>&nbsp;para o contribuinte submetido a medidas de fiscaliza\u00e7\u00e3o ou a atos administrativos decorrentes do monitoramento, exclusivamente antes da lavratura do auto de infra\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211;&nbsp;<strong>25%<\/strong>&nbsp;nas seguintes hip\u00f3teses:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) imposto escriturado nos livros fiscais exigidos<strong>\u00a0<\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\"><strong>antes<\/strong>\u00a0<\/mark>da obrigatoriedade da escritura\u00e7\u00e3o fiscal eletr\u00f4nica;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) ocorr\u00eancia do fato gerador previsto no art. 5\u00ba, III, IV, XI, a e d, XII, XIV e XVIII;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV &#8211;&nbsp;<strong>50%&nbsp;<\/strong>nas seguintes hip\u00f3teses&nbsp;de valor do ICMS n\u00e3o recolhido para SEFAZ\/DF:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>n\u00e3o escritura\u00e7\u00e3o<\/strong>&nbsp;de documento fiscal relativo \u00e0s opera\u00e7\u00f5es de sa\u00edda de mercadoria ou \u00e0 presta\u00e7\u00e3o de servi\u00e7os;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) escritura\u00e7\u00e3o ou apura\u00e7\u00e3o de d\u00e9bito do imposto ou de imposto a recolher em<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-2-color\">\u00a0valor inferior<\/mark><\/strong>\u00a0ao constante dos documentos fiscais;\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V &#8211;&nbsp;<strong>100%<\/strong>&nbsp;nas seguintes hip\u00f3teses:&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a)&nbsp;<strong>ocorr\u00eancia<\/strong>&nbsp;de qualquer das situa\u00e7\u00f5es previstas no art. 5\u00ba-A;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b)<strong>&nbsp;n\u00e3o emiss\u00e3o<\/strong>&nbsp;de documento fiscal relativo \u00e0 opera\u00e7\u00e3o ou \u00e0 presta\u00e7\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) emiss\u00e3o de documento fiscal com&nbsp;<strong>prazo de validade vencido<\/strong>&nbsp;ou sem autoriza\u00e7\u00e3o para impress\u00e3o;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto,&nbsp;por uma no\u00e7\u00e3o geral em rela\u00e7\u00e3o a&nbsp;valor do ICMS n\u00e3o recolhido&nbsp;para&nbsp;SEFAZ\/DF, assunto essencial para o concurso de auditor fiscal deste Estado.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-consideracoes-finais-nbsp\" class=\"wp-block-heading\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chegamos ao final do nosso&nbsp;breve&nbsp;artigo&nbsp;sobre&nbsp;valor do ICMS n\u00e3o recolhido&nbsp;para&nbsp;SEFAZ\/DF,&nbsp;e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o&nbsp;e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passar em concurso \u00e9 uma grande oportunidade para ingressar no servi\u00e7o p\u00fablico, ocupando um cargo de destaque e com remunera\u00e7\u00f5es acima da m\u00e9dia nacional, sem falar de diversos outros pontos positivos! O caminho \u00e9 \u00e1rduo, mas vale a pena o esfor\u00e7o para alcan\u00e7ar essa conquista! Por isso, siga firme com os estudos e conte conosco em sua jornada! Vamos em frente!!&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se que \u00e9 essencial a&nbsp;<\/em><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em>&nbsp;<\/em>&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1,\u00a0turma!!\u00a0O\u00a0intuito\u00a0deste\u00a0artigo\u00a0do Estrat\u00e9gia Concursos\u00a0\u00e9\u00a0trazer\u00a0um\u00a0tema bastante\u00a0importante\u00a0para\u00a0a prova de\u00a0Auditor Fiscal do\u00a0Distrito Federal:\u00a0valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF\u00a0de\u00a0acordo com\u00a0a legisla\u00e7\u00e3o\u00a0nacional e\u00a0local.\u00a0 Sistematicamente,&nbsp;iremos&nbsp;tratar&nbsp;dos&nbsp;seguintes t\u00f3picos:&nbsp; Destarte,\u00a0tendo como refer\u00eancia\u00a0a\u00a0Lei n\u00ba 1.254\/1996,\u00a0norma distrital\u00a0que\u00a0trata\u00a0do ICMS,\u00a0vamos\u00a0agora\u00a0estudar\u00a0um pouco mais sobre\u00a0valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF.\u00a0 Valor do ICMS n\u00e3o recolhido\u00a0para\u00a0SEFAZ\/DF\u00a0 Ao apurar seus tributos devidos, espera-se que o&nbsp;sujeito passivo&nbsp;fa\u00e7a o correto recolhimento&nbsp;daquele valor&nbsp;para os cofres p\u00fablicos.&nbsp; Entretanto, obviamente [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1769876,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219970],"class_list":["post-1769874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-df"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin 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